MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02436nam a2200265Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OCoLC |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210218s2020 ne 000 0 tha d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789087225964 |
|
|---|
| International Standard Book Number |
9087225962 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1237737968 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
TULIB |
| Language of cataloging |
eng |
| Transcribing agency |
TULIB |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4475 |
| Item number |
.C87 2020 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Current tax treaty issues : |
| Remainder of title |
50th anniversary of the International Tax Group / |
| Statement of responsibility, etc. |
edited by Guglielmo Maisto. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Amsterdam, The Netherlands : |
| Name of publisher, distributor, etc. |
IBFD Publications, |
| Date of publication, distribution, etc. |
c2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxvi, 699 p. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
EC and international tax law series ; |
| Volume/sequential designation |
v.18 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1: A History of the International Tax Group -- Chapter 2: Writing Tax Treaty History -- Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain? -- Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK -- Chapter 5: Preservation Principle -- Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective -- Chapter 7: Taxation of states under tax treaties -- Chapter 8: Limitations on treaty access by or through commercial entities -- Chapter 9: Interpretation vs qualification -- Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations -- Chapter 11: Some thoughts on jurisdiction and nexus -- Chapter 12: PE and dependent agent : where do we stand? -- Chapter 13: Taxation of services -- Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues -- Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it? -- Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties? |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Current Tax Treaty Issues - 50th Anniversary of the International Tax Group' comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general.. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Maisto, Guglielmo. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
EC and international tax law series ; |
| Volume/sequential designation |
v.18. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
